Use of term “supporting” not importing requirement that person actually provide support to child

Tax – Income tax – Other deductions

Taxpayer, with daughter at university and 10-year-old son, re-married in June 2016, entering into marriage contract with husband. Taxpayer bore all expenses associated with children and was solely responsible for care of her son. Taxpayer claimed deduction for child care expenses for son in 2016 taxation year. Minister reassessed taxpayer under Income Tax Act, denying her claimed expenses, and redetermined her entitlement to Universal Child Care Benefit (UCCB) and Canada Child Care Benefit (CCB). Taxpayer appealed from reassessment and redeterminations. Appeal dismissed. Taxpayer’s son was her eligible child but her income exceeded that of her husband’s such that, if he was “supporting person”, only he could deduct child care expenses. Act’s definition of “supporting person” to include taxpayer’s spouse who resided with her governed regardless of any legal binding contract between spouses. Definition’s use of term “supporting” did not import any requirement that person actually provide support to child. As husband became taxpayer’s spouse during 2016 and lived with her, he was supporting person with lower income and she could not deduct any child care expenses for son.

Tedford MacIntosh v. The Queen (2019), 2019 CarswellNat 3576, 2019 CarswellNat 3814, 2019 TCC

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